The GST module
Filing-oriented GST views built from your daily entries — GSTR-1, GSTR-3B, GSTR-9, HSN summary, ITC register, reconciliations, and more.
Reports → GST gathers everything your GST workflow needs, in the dense, tabular style of the government portal so figures land where a practitioner expects them. Pick the return period once — it follows you across every tab in the module.
What each report answers
| Report | The question it answers |
|---|---|
| Dashboard | Where do my outward and inward taxes stand this period? |
| GSTR-1 | What outward supplies do I report, invoice by invoice? |
| GSTR-3B | What summary figures go into my monthly return? |
| GSTR-9 | What does the annual picture look like? |
| HSN Summary | Quantities and taxes grouped by HSN code, as the return wants them. |
| ITC Register | What input credit have my purchases earned? |
| Sales / Purchase Register (GST view) | The GST-relevant listing of the period's documents. |
| GSTR-1 vs 3B Reconciliation | Do my detailed and summary returns agree? |
| GSTR-2B Import | Which supplier credits in the portal statement match my purchase records — and which don't? |
| Audit Report | A reviewer's cross-check across the period's GST data. |
The Audit Report now tells unnumbered documents apart from repeated numbers
A document recorded before you switched numbering on may have no number of its own. Those are now listed as unnumbered, one line each, saying what to do — give the document a number on the document itself. Previously they were grouped together and reported as repeated numbers, which was the wrong reason and pointed at no particular document. A document that genuinely shares a number with another is still reported as a repeat. Because an unnumbered document has nothing to name it by, each line identifies it by the party it is with and its date.
The GSTR-1 file lists each HSN code once per unit and rate
In the GSTR-1 file you download, each HSN code appears once for each unit and tax rate; a unit typed in different ways (Kgs, KGS) counts as one unit. If you choose a whole quarter (April to June, for example), the file is for the quarter's last month, as a quarterly return is. From the May 2025 return period they come in two lists, one for registered buyers (B2B) and one for unregistered buyers (B2C), as the portal asks — the same rows, with the same amounts, as the GSTR-1 page's two HSN sections; a credit or debit note goes in the list of the table it is filed in. For earlier periods the file holds one combined list. Each credit or debit note to a registered buyer carries its place of supply and whether it falls under reverse charge, taken from the sale it was raised against; a note not raised against a sale is filed as not under reverse charge. If the sale a note was raised against can no longer be found, the download stops and names the note: correct the note or link it to the right sale, then download again. As always, check the file in the government's offline tool before you upload it.
Period locking
Return Periods in the GST module (its heading reads Return Period Locking) shows the next due date for GSTR-1, GSTR-2B and GSTR-3B, with the period each one is for and its status, so you can see what is coming up. It is a checklist for your returns: it does not lock anything by itself.
The lock that protects a filed return is your books lock. Once a return is filed, lock your books up to the last day of that period under Administration → Setup → Period Locking. Adding, editing or deleting a sale, purchase, estimate or voucher dated on or before that day is then refused, so filed figures do not change by accident — but not every change is stopped: deleting estimates from their registers and some imports from a file still go through. See Period lock for exactly what it covers and how to set it.
Rate-wise rows now follow the rates you actually charged
An invoice can carry lines at more than one tax rate — some goods at 5%, others at 18%. Your GST return now reports each of those rates separately, which is what the return asks for: one line per rate on a B2B invoice, one row per rate in the B2C (Small) summary, and one line per rate on a credit or debit note in the Credit / Debit Notes section. Previously such an invoice was reported under a single averaged rate, which could be a figure like 19.37% that no rate table contains. Nothing about your books, your invoices or your tax amounts changes — the totals are identical to the rupee; only the way they are grouped for the return is now correct. If you compare a period with a copy you kept earlier, expect more rows carrying familiar rates instead of fewer rows carrying odd ones.
Where a rate could not be recovered
If an invoice's tax was entered as a single charge line rather than against the goods themselves, the individual rates were never recorded on it, and no report can work them out afterwards. Such an invoice is still reported in full, at its averaged rate, exactly as before. Entering tax against the goods is what lets the return show the real rates.
Garbage in, garbage out
GST reports are only as good as the entries beneath them: items need correct HSN codes and rates, parties need correct GSTINs and states, and documents need the right sale/purchase type. Fix those at the source and the returns take care of themselves.
For inward supplies, the supplier's bill number rules
Purchase rows in GST reports show the supplier's bill number — that is the invoice number on the GST side for inward supplies.
Reconciling with GSTR-2B
Each month's GSTR-2B belongs to exactly one return period, and the uploaded file says which — the import reads the period from the file itself, so a statement can't land under the wrong month. The reconciliation then compares your purchases against every imported month in the selected range and shows a coverage table: which months have a statement imported, and which are still awaiting one. Purchases in months without an imported statement are simply counted as awaiting — never flagged as missing.
Statuses are conservative and specific: Matched (agrees to the rupee), Matched (rounding) (a few rupees of rounding drift), Matched (number format) (same document, differently written number — extra zeros, year suffixes and the like), Probable match (same supplier and value on nearby dates), Probable match (combined) (one entry in your books covering several supplier invoices), Value mismatch, and the two genuine exceptions — Only in 2B and Only in books. Click the Status column heading to filter the table to any mix of statuses, and use the Books Doc and Δ columns to see exactly what was compared.
Carry your eligible credit straight into the return
Once your statement is reconciled, you can download the eligible-credit figures for Table 4 of your return — the totals worked out from the credit you keep (accepted and deemed-accepted invoices, less any credit notes), with held and rejected items left out and blocked credit shown separately. It is a review draft to check against the portal before you file, so nothing is filed on your behalf.
Imported a statement under the wrong month?
The coverage table flags it and the import page offers Delete import for that month — remove it and re-upload, and the file's own period takes over from there.
GSTR-2A — a supplementary cross-check
You can also upload your GSTR-2A, the supplier statement that keeps changing as suppliers file. It is a helpful cross-check, but it does not decide your claimable credit — your GSTR-2B does that — so it stays in its own supplementary section and never changes your credit figures. It surfaces two things worth chasing: invoices a supplier has uploaded that are not in your 2B yet (they may turn up in a later month), and suppliers who have not filed their own return, where your credit is at risk until they do. A large month arrives as several files — select them all together and each period is brought in once.
If a statement won't read automatically
Portal downloads read directly. If a file is laid out unusually and won't read on its own, Kaalchakra can offer to read it for you and lay out the rows — you then review and confirm every row before any of it is brought in, exactly as with a normal upload, and nothing is matched or claimed on your behalf. When you have the original portal download, importing that directly is always the quickest path.
Period lock
Lock your books up to a date once its return is filed.
Supply Type
The choice on each document that decides its GST treatment.
Reports Setup
Choosing what your financial reports consider never changes your GST returns.
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